Value Added Tax the Internet Trading: Features of Documentation, Accounting and Reporting
The scientific article reveals the peculiarities of documenting the value added tax calculations (hereinafter - VAT) in online commerce. The rules for filling in tax invoices and calculating adjustments to them in accordance with changes in the current tax legislation have been clarified. The iss...
Main Authors: | , , |
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Format: | Article |
Language: | Ukrainian |
Published: |
National Academy of Statistics, Accounting and Audit
2022-06-01
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Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
Subjects: | |
Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/258 |